With the Finance Act, 2025 bringing several key changes to TDS provisions under the Income Tax Act, it’s essential for taxpayers, professionals, and students to stay updated. In this blog post, we’ve compiled a comprehensive TDS rates chart for FY 2025–26, covering sections 192A to 196D, along with updated threshold limits and applicable TDS percentages.
From popular sections like 194C (Contractors), 194J (Professional Fees), and 194I (Rent) to newer and more niche provisions like 194S (Crypto/VDA transactions) and 194Q (Purchase of Goods) – this guide ensures you have all the relevant TDS information in one place.
✅ Whether you’re a CA student, a finance professional, or a business owner, this chart is a must-have for quick reference and accurate tax compliance.
| Sec | Nature of Payment/ Description | TDS Rate | Threshold Limit | ||
| 192A | Payment of accumulated balance from recognised provident fund | 10% Rate of TDS – 20% if PAN is not provided u/s 206AA | ₹50,000 | ||
| 194 | Dividend by a Domestic Company to individual shareholder | 10% | ₹5,000 (raised to ₹10,000 w.e.f. 01.04.2025) | ||
| 194C | Contractor/Sub-contractor | ||||
| – Payment to Transporter covered by Sec 44AE | Nil | Nil | |||
| – Payment to Individual/HUF | 1% | ₹30,000 (single payment) / ₹1,00,000 (aggregate) | |||
| – Payment to others | 2% | ₹30,000 (single payment) / ₹1,00,000 (aggregate) | |||
| 194DA | Payment to resident under life insurance policy not exempt under Sec 10(10D) | 2% | ₹1,00,000 | ||
| 194E | Payment to non-resident sportsmen/sports associations/entertainers | 20% | Nil | ||
| 194EE | Payment from deposits under National Savings Scheme (Sec 80CCA) | 10% | ₹2,500 | ||
| 194G | Commission on sale of lottery tickets | 2% | ₹15,000 (raised to ₹20,000 w.e.f. 01.04.2025) | ||
| 194H | Commission or Brokerage | 2% | ₹15,000 (raised to ₹20,000 w.e.f. 01.04.2025) | ||
| 194-I | Rent | ||||
| – For use of machinery/plant/equipment | 2% | Earlier ₹2,40,000 (in aggregate) ₹50,000 per month or part thereof from 01.04.2025 | |||
| – For use of land/building including factory building/furniture/fittings | 10% | ||||
| – If payee is individual/HUF – In any other case | 10% | ||||
| 194-IA | Transfer of immovable property (other than agricultural land) | 1% of such sales consideration or the stamp duty value of such property. W.e.h | ₹50,00,000 | ||
| 194-IB | Rent by individuals/HUF (not covered under 194-I second proviso) | 2% Credit of rent (March)/ Last month of Tenancy(PFY)/Payment w.e.e | ₹50,000 per month | ||
| 194-IC | Consideration under development agreement (not in kind) | 10% | Nil | ||
| 194J | Professional Services Revision from 01.04.2025 | 10% | ₹50,000 (earlier ₹30,000) | ||
| Technical Services / Call Centres | 2% | ₹50,000 (earlier ₹30,000) | |||
| Remuneration/Fees to Director (other than 192) | 10% | Nil | |||
| Royalty | 10% | ₹50,000 (earlier ₹30,000) | |||
| Non-compete Fees | 10% | ₹50,000 (earlier ₹30,000) | |||
| Technical Services (not professional) or royalty for cinematographic film sale/distribution/exhibition | 2% | – | |||
| Payee engaged only in call centre business | 2% | – | |||
| 194K | Income from units (not capital gain) | 10% | ₹10,000 (earlier ₹5,000) | ||
| 194LA | Compensation on acquisition of immovable property (excluding exempted payments under section 96 RFCTLARR Act) | 10% | ₹5,00,000 (earlier ₹2,50,000) | ||
| Sec | Nature of Payment Payee Type | TDS Rate | Threshold Limit | ||
| 194LB | Interest by Infrastructure Debt Fund to Non-resident (other than company) / Foreign company | 5% | Nil | ||
| 194LBA | Distributed income by business trust to unit holder: | ||||
| – Where payment is made to a resident | Resident | 10% | Nil | ||
| – Where payment is made to non-resident or foreign company: | |||||
| (i) Income u/s 10(23FC)(a) | Non-resident / Foreign company | 5% | Nil | ||
| (ii) Income u/s 10(23FC)(b) | Non-resident / Foreign company | 10% | Nil | ||
| 194LBB | Income from units of investment fund | ||||
| (i) Where payee is resident | Resident | 10% | Nil | ||
| (ii) Where payee is non-resident | Non-resident | At applicable rate | Nil | ||
| 194LBC | Income from investment in securitisation trust | ||||
| (i) Individual or HUF | Individual/HUF | 25% (reduced to 10% w.e.f. 1.4.2025) | Nil | ||
| (ii) Other persons | Other than Individual/HUF | 30% (reduced to 10% w.e.f. 1.4.2025) | Nil | ||
| 194LC | Interest payable to non-resident / foreign co. / business trust on foreign currency loan by Indian co. | ||||
| (a) Loan agreement between 1-7-2012 and before 1-7-2023 | Non-resident / Foreign company | 5% | Nil | ||
| (b) Long-term infra bonds issued between 1-7-2012 and before 1-10-2014 | Non-resident / Foreign company | 5% | Nil | ||
| (c) Any other long-term bond | Non-resident / Foreign company | 5% | Nil | ||
| (ia) Rupee denominated bond issued before 1-7-2023 | 5% | Nil | |||
| (ib) Long-term bond / rupee denominated bond issued between 1-4-2020 and 1-7-2023, listed on recognised stock exchange in IFSC | 4% | Nil | |||
| (ii) Interest not exceeding amount approved by Central Government | As approved | Nil | |||
| 194LD | Interest on rupee denominated bonds / govt securities: | ||||
| (i) Payable between 1-6-2013 to 1-7-2023 to FII/QFI | 5% | Nil | |||
| (ii) Between 1-4-2020 to 1-7-2023 for municipal debt securities | 5% | Nil | |||
| 194M | Payment to resident by individual/HUF for work or professional services (not required to deduct u/s 194C/194J) | 2% | ₹50,00,000 | ||
| 194N | TDS on cash withdrawal: | ||||
| – If ITR not filed for preceding 3 AYs and cash withdrawn ≤ ₹1 crore | 2% | ₹20,00,000 | |||
| – If ITR not filed for preceding 3 AYs and cash withdrawn > ₹1 crore | 5% | ₹1 crore / ₹3 crore | |||
| Cash withdrawal by other persons (not co-operative societies) | 2% | ₹1,00,00,000 | |||
| Cash withdrawal by co-operative society | 2% | ₹3,00,00,000 | |||
| 194O | Payments by e-commerce operator to e-commerce participant | 0.1% | ₹5,00,000 | ||
| 194P | Deduction for specified senior citizens (on total income) | As per slab | As per slab | ||
| 194Q | Purchase of goods where aggregate value > ₹50,00,000 | 0.1% | ₹50,00,000 | ||
| 194R | Perquisite in respect of business or profession | 10% | ₹20,000 | ||
| 194S | Virtual Digital Assets – Specified person | 1% | ₹50,000 | ||
| Virtual Digital Assets – Other than specified person | 1% | ₹10,000 | |||
| 194T* | Payment to partners of firms (w.e.f. 01.04.2025) Section 194T is newly inserted and applicable from April 1, 2025 | 10% | ₹20,000 | ||
| 196A | Income from units to non-residents | 20% or DTAA rate (whichever is lower) | Nil | ||
| 196B | Income/Long-term capital gains from offshore fund units | 12.5% | Nil | ||
| 196C | Income/Long-term capital gains from Foreign Currency Bonds/Shares of Indian companies | 12.5% | Nil | ||
| 196D | Income of Foreign Institutional Investors (FIIs) from securities | 20% | Nil | ||
